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ARKANSAS STATUTES AND CODES
§ 26-74-407 - Applicability of tax.
26-74-407. Applicability of tax.
A county sales tax levied pursuant to the authority granted in this subchapter or in 26-74-301 et seq. shall be applicable to sales of items and services sold by a business and shall be administered under the Arkansas Gross Receipts Act of 1941, 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq.
A county sales tax levied pursuant to the authority granted in this subchapter or in 26-74-301 et seq. shall be applicable to sales of items and services sold by a business and shall be administered under the Arkansas Gross Receipts Act of 1941, 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq.
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